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Baroness Bowles of Berkhamsted to ask Her Majesty's Government what assessment they have made of the conclusion by the UK Endorsement Board in Paragraph 27 of its endorsement assessment for IFRS 16 that the test required by Paragraph 1(c) of Regulation 7 of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685 had been met and that hence the true and fair view test required by Paragraph 1(a) of that Regulation had been met.  HL3770

Question HL3770: tabled on 8 November 2021 and due for answer by 22 November 2021

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Question text

Baroness Bowles of Berkhamsted to ask Her Majesty's Government what assessment they have made of the conclusion by the UK Endorsement Board in Paragraph 27 of its endorsement assessment for IFRS 16 that the test required by Paragraph 1(c) of Regulation 7 of The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685 had been met and that hence the true and fair view test required by Paragraph 1(a) of that Regulation had been met.  HL3770
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Baroness Bowles of Berkhamsted
Liberal Democrat
Life peer